THE POSITIONING OF THE DECISION-MAKING FACTOR FROM THE AGRO-FOOD COMPANIES IN CLUJ COUNTY TOWARDS THE INTERNAL AND EXTERNAL AUDIT

Gabriela Chirla, Mărioara Ilea, D. Chiciudean

Abstract


The audit process is valuable for the company because of its benefits mainly because of the professional opinion expresses by the auditor and also the recommendations useful to the company.The main purpose of this article is to highlight the attitude of the decision-making factor from the agro-food companies from Cluj County related to the audit process, both internal and external. The findings could be useful in order to determine the willingness of the agro-food companies to conduct an audit process without legal constraints. A survey has been conducted among the agro-food companies from Cluj County using a questionnaire with thirty-two questions. The main findings of the research indicate that a very small percentage of the respondents totally agree to offer confidential information to an external auditor so it can be concluded that there is a problem of trust when it comes to the audit process.

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DOI: http://dx.doi.org/10.15835/arspa.v85i1-2.10004



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